India is the leading country for offshore outsourcing services. In a recent study, we found 80% of European and American outsourcing companies rated India as their number 1 outsourcing destination. Also, The National Association of Software & Service Companies (NASSCOM) reported that nearly half of all Fortune 500 firms choose to outsource software development to Indian outsourcing companies. India has the greatest technological and professional expertise pool and resource in the world. India also keeps the distinction of being the biggest English speaking nation in the world, bigger even than the United States and UK mixed. The main reason India remains a high outsourcing provider is because of the significant cost benefits that companies can achieve. This is mainly because of wide space that exist between staff costs in India and the developed countries. For instance, a good programmer in the U.S. can cost from $50 to $80 per hour (for a full-time worker depending on skills and experience). Compared, the hourly cost of a programmer in India can be negotiated down to only $15 per hour. This pricing flexibility allows companies the independence and creativity in handling their budget and helps them enjoy the large income. Indian Government is stable and offers smart IT policies. IT is regarded as one of most notable 5 priority sectors in India and the government has framed guidelines to obtain the most from IT outsourcing to India. The government has offered its support to the IT industry by giving various tax-related and other benefits and by enacting the info Technology Act, which recognizes digital contracts, bars cybercrime, and supports e-filing of documents.